For Oracle BI 12c custom content such as images or pdf help files needs to be placed in the following directory:
/domains/bi/servers/obips1/tmp/earmanager/analytics/../res/
where /../ is a dynamic folder name such as v-PLM12aFeu7Y.
Within a Report or Dashboard this path may be referenced using the following syntax:
fmap:file_name
fmap:foldername/file_name (if a subfolder “foldername” was created below /res on filesystem)